Question 36 Chapter 5 of +2-B - USHA Publication 12 Class

Question 36 Chapter 5 of +2-B

Cash Flow From investing Activities

36. (Cash Flow from Investing Activities/Sale of Plant at Profit) A company had the following balances :

	₹
Plant Opening	5,00,000
Plant Closing	7,00,000

During the year 30% of the plant was sold at 30% profit on cost.
Calculate cash flow from investing activities.

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The solution of Question 36 Chapter 5 of +2-B: –

Cash Flow from investing activities
Particulars		Rs
Inflow from Sale of Plant		1,95,000
Less: Outflow from the purchase of Plant*		(3,50,000)
Cash Flow from Operating activities		(1,55,000)

Working Note

Plant Account
Particulars	Amount ₹	Particulars	Amount ₹
To Balance b/d	5,00,000	By Bank A/c -Sale	1,95,000
To Statement of Profit and Loss -Profit on Sale	45,000		(3,50,000)
To Bank –Purchase (Bal. fig.)	3,50,000	By Balance c/d	7,00,000
	8,95,000		8,95,000

End of Solution

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Question 36 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 51 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 63 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 64 Chapter 5 of +2-B – USHA Publication 12 Class

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Question 65 Chapter 5 of +2-B – USHA Publication 12 Class

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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum

Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

Chapter No. 11 – Financial Statements of a Company

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Chapter No. 12 – Financial Statement Analysis

Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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